KHANDELWAL JAIN & CO.Website: www.kico.net 0 E-mail: kico@kico.nef CHARTERED ACCOUNTANTS

$31813 Pli(| Coug,6th Floor,

.

l2-B, Boldoto Bhavan, 51h Floor,

,

..orve ood, Churchgote, 117, M. Karve Road, Churchgote,

Mumbcu - 400 020.'

T |. +9] 22 431] 5

Mumbor - 400 020.

e ..( - ) 000 Tel.: (+9l-22) 4311 6000

Fox : 4311 5050 Fox' 431 I 6060

Independent Auditor's Review Report on QuarterlyUnaudited Standalone

Financial Results of Onelife Capital Advisors Limited Pursuant to the Regulation

33 of the Securities and Exchange Board of India (Listing Obligations and

Disclosure Requirements) Regulations, 2015

To the Board of Directors of

Onelife Capital Advisors Limited

1. We have reviewed the accompanying Statement of Unaudited Standalone

Financial Results of Onelife Capital Advisors Limited, (“the Company”) for the

quarter and nine months period ended December 31,2018 (“the Statement”),

being submitted by the Company pursuant to the requirementof Regulation 33 of

the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,

read with SEBI Circular No. ClR/CFD/FAC/62/2016 dated July 05, 2016.

The Statement, which is the responsibility of the Company's Management and

approved by the Board of Directors, has been preparedin accordance with the

recognition and measurement principles laid downin the Indian Accounting

Standard (“Ind AS”) 34 “Interim Financial Reporting”, prescribedunder section 133

of the Companies Act, 2013 read with relevant rules issued thereunderand other

accounting principles generally accepted in India. Our responsibilityis to issue a

report on the Statement based on our review.

2. We conducted our review of the Statement in accordance with the Standard on

Review Engagements (SRE) 2410 ‘Review of Interim FinancialInformation

Performed by the Independent Auditor of the Entity’, issued bythe Institute of

Chartered Accountants of India. This Standard requires that we plan and perform

the review to obtain moderate assurance as to whether theStatement is free of

material misstatement. A review is limited primarily to inquiries of Company

personnel and analytical procedures applied tofinancial data and thus provides

less assurance than an audit. We have not performed an audit and, accordingly,

we do not express an audit opinion.

KHANDELWAL JAIN & CO. »r CONTINUATION SHEET

CHARTERED ACCOUNTANTS

-2-

3. Attention is drawn to Note No. 6 regarding the Scheme of Arrangements approved

by the Board of Directors for merger of six subsidiary companies mentioned

therein with the Company with effect from April 01, 2018. The said Scheme is

subject to the approval of Shareholders, Creditors, National Company Law

Tribunal and other Regulatory Authorities and no effect has been given for the;

same in the financial results pending the requisite approvals.

4. Based on our review conducted as above, nothing has come to our attention that

causes us to believe that the accompanying Statement of Unaudited Standalone

Financial Results, prepared in accordance with the aforesaid Indian Accounting

Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013

read with relevant rules issued thereunder and other recognized accounting

practices and policies generally accepted in India, has not disclosed the

information required to be disclosed in terms of Regulation 33 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI

Circular No. ClR/CFD/FAC/62/2016 dated July 5, 2016, including the manner in

which it is to be disclosed, or that it contains any material misstatement.

For KHANDELWAL JAIN & CO.

Chartered Accountants,

Firm Registration No.: 105049W

9}(S. S. SHAH)

PARTNER

Membership No.:-33632

Place: Mumbai

Date :February 13, 2019

KHANDELWAL JAIN & CO.Website: www.kico.net 0 E-mail: kico@kico.net CHARTERED ACCOUNTANTS

6-B&C, Pil Court, 6th Floor, lZ-B, Baldota Bhavon, 5th Floor,1 l l, M. Karve Rood, Churchgote, I 17, M. Karve Road, Churchgote,Mumboi - 400 020. Mumbai - 400 020.

Tel.: (+9l-22) 4311 5000 Tel.: (+9l-22)4311 6000Fox : 4311 5050

,. Fox : 431 l 6060

Independent Auditor's Review Report on Quarterly Unaudited Consolidated Financial

Results of Onelife Capital Advisors Limited Pursuant to the Regulation 33 of the

Securities and Exchange Board of India (Listing Obligations and Disclosure

Requirements) Regulations, 2015.

To the Board of Directors of

Onelife Capital Advisors Limited

1. We have reviewed the accompanying Statement of Unaudited Consolidated

Financial Results of Onelife Capital Advisors Limited, (“the Parent” or ”the

Company") and its subsidiaries (the parent and its subsidiaries together referred

to as "the Group") for the quarter and nine months period ended December 31,

2018 (“the Statement”), being submitted by the Parent pursuant to the

requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, read with SEBI Circular No.

ClR/CFD/FAC/62/2016 dated July 05, 2016.

The Statement, which is the responsibility of the Parent's Management and

approved by the Board of Directors, has been prepared in accordance with the

recognition and measurement principles laid d0wn in the Indian Accounting

Standard (“Ind AS”) 34 “Interim Financial Reporting”, prescribed under Section

133 of the Companies Act, 2013 read with relevant rules issued thereunder and

other accounting principles generally accepted in India. Our responsibility is to

issue a report on the Statement based on our review.

2. We conducted our review of the Statement in accordance with the Standard on

Review Engagements (SRE) 2410 ‘Review of Interim Financial Information

Performed by the Independent Auditor of the Entity’ issued by the Institute of

Chartered Accountants of India. This Standard requires that we plan and perform

the review to obtain moderate assurance as to whether the Statement is free of

material misstatement. A review is limited primarily to inquiries of Company

personnel and analytical procedures applied to financial data and thus provides

less assurance than an audit. We have not performed an audit and, accordingly,

KHANDELWAL JAIN & CO. CONTINUATION SHEET

CHARTERED ACCOUNTANTS

_ 2 _

3. The Statement includes the results of the following subsidiaries:

Sr. No. Name of the subsidiary

1 Onelife Gas Energy and Infrastructure Limited

2 Goodyield Farming Limited

3 Goodyield Fertilizers and Pesticides Private Limited

4 Eyelid Infrastructure Private Limited

5 Purple India Holding Limited

6 Dealmoney Distribution and Advisiory Services Private Limited (formerly known as

Destimony Distribution and Advisiory Services Private Limited)

7 Dealmoney Commodities Private Limited (formerly known as Destimoney Commodities

Private Limited

8 Onelife Ecopower & Engineering Ltd.

9 Leadline Software & Trading Pvt. Ltd.

10 Dealmoney Insurance Broking Private Limited

Other Matters

4. (a) We did not review the interim financial results relating to 10 subsidiaries

whose interim financial results, before consolidation adjustments, reflect

total revenues of Rs. 107.73 Iakhs and Rs. 405.81 Iakhs, Loss after tax of

Rs. 70.70 Iakhs and Rs. 69.34 Iakhs and total comprehensive loss of Rs.

70.70 Iakhs and Rs. 69.34 Iakhs for the quarter and nine months period

ended December 31, 2018, as included in the accompanying Unaudited

Consolidated Financial Results. These financial information have been

reviewed by other auditors whose review reports have been furnished to us

by the Management. Our conclusion on the unaudited quarterly financial

results, in so far as it relates to such subsidiaries are based solely on the

reports of such other auditors.

(b) Attention is drawn to Note No. 6 regarding the Scheme of Arrangements

approved by the Board of Directors for merger of six subsidiary companies

mentioned therein with the Company with effect from April 01, 2018. The

said Scheme is subject to the approval of Shareholders, Creditors, National

Company Law Tribunal and other Regulatory Authorities and no effect has

been given for the same in the financial results pending the requisite

approvals.

KHANDELWAL JAIN & CO, CONTINUATION SHEET

CHARTERED ACCOUNTANTS- 3 _

(c) The Company has for the first time opted to submit consolidated quarterly/

year to date financial results for the financial year 2018-19 to the stock

exchanges. The comparative figures of corresponding quarter and nine

months period ended December 31, 2017 are as certified by the

management and have not been subjected to any review by us.

Our Review Conclusion is not modified in respect of these matters.

5. Based on our review conducted as above, on consideration Of the review reports

of other auditors on separate financial results and on the other financial

information Of the subsidiaries mentioned above, nothing has come to our

attention that causes us to believe that the accompanying Statement of

Unaudited Consolidated Financial Results, prepared in accordance with the

applicable Indian Accounting Standards (lnd AS) prescribed under section 133 of

the Companies Act, 2013 read with relevant rules issued thereunder and other

recognized accounting practices and policies generally accepted in India, has not

disclosed the information required to be disclosed in terms of Regulation 33 of the

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read

with SEBl Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, including the

manner in which it is to be disclosed, or that it contains any material misstatement.

For KHANDELWAL JAIN & CO.

Chartered Accountants,

Firm Registration NO.: 105049W

(S. S. SHAH)

PARTNER

Membership NO.: 33632

Place: Mumbai

Date : February 13, 2019.

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